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[Editor’s note: In 2018, the SEC amended its rules and forms in order to simplify and update disclosure requirements (See SEC Release 33-10532 https://www.sec.gov/rules/final/2018/33-10532.pdf for more information). The SEC staff has not updated the Staff Accounting Bulletins to conform to the amendments included in the SEC release. Accordingly care should be exercised when considering these sources of guidance.]

This is a work of the U.S. Government

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